Modern Family star Sofia Vergara is the highest-paid US TV actress for the third year in a row, earning some $US37 million ($40.03 million), according to a 2014 list published on Wednesday.

The 42-year-old earned significantly more than the top paid actor, Ashton Kutcher, who made some $US26 million ($28.13 million), according to Forbes magazine, known for celebrity and other rich lists.

The Colombian-born actress - who literally stood on a pedestal at this year's Emmy awards - reportedly makes $US325,000 an episode for Modern Family, but earns much more from endorsements including being the face of Diet Pepsi.

She is also the co-founder of multimillion-dollar talent management and marketing firm Latin World Entertainment, while earlier this year she launched her own perfume.

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In second place is Law and Order: Special Victims Unit star Mariska Hargitay, whose estimated earnings total $US13 million, while Kaley Cuoco of The Big Bang Theory took home an estimated $US11 million for third place.

Tied in fourth spot were The Good Wife star Julianna Margulies who earned $US10 million, as did Ellen Pompeo of Grey's Anatomy and Cobie Smulders of How I Met Your Mother.

Top earning male: Ashton Kutcher. Photo: Michael Clayton-Jones

Smulders' co-star on How I Met Your Mother Alyson Hannigan came in fifth with $US9.5 million, followed by comediennes Amy Poehler at $US7 million and Mindy Kaling at $US6.5 million.

Eighth was also tied, with Scandal star Kerry Washington, The New Girl's Zooey Deschanel and Courteney Cox of Friends all taking home an estimated $US6 million.

Claire Danes of Homeland earned $US5 million, while Girls star Lena Dunham rounded out the top 10 with earnings of $US3.5 million.